Rulings ( 7211 results )
High Court
HC: Grants liberty for availing statutory remedy against demand order in FORM DRC-01
- In Favour of Not Applicable
- Citation Number : TS-29-HC(DEL)-2022-GST
High Court
HC: Directs Revenue to issue practice direction regarding issuance of SCN suspending registration
- In Favour of Not Applicable
- Citation Number : TS-28-HC(DEL)-2022-GST
High Court
HC: Directs Revenue to decide on re-crediting refund to Serum Institute’s ECL
- In Favour of Not Applicable
- Citation Number : TS-27-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: Manpower service-provider eligible to ITC of GST paid under RCM for hiring bus for employee transportation only w.e.f. February 2019
- In Favour of Not Applicable
- Citation Number : TS-26-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Architectural services for restoration/repairs to Greater Mumbai Municipal Corp. constitute ‘pure services’
- In Favour of Not Applicable
- Citation Number : TS-25-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: RO Water Purification installation in warships taxable at 18% absent ‘specific’ exemption
- In Favour of Not Applicable
- Citation Number : TS-24-AAR(MAH)-2022-GST
High Court
HC: Stays GST proceedings against Corporate Debtor, considering specific embargo under IBC Sec. 14
- In Favour of Not Applicable
- Citation Number : TS-761-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Pecuniary benefit does not imply ‘profit’; Fees collected by Clubs liable to GST
- In Favour of Not Applicable
- Citation Number : TS-23-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Supply of developed plot different from sale of land, affirms liability to GST
- In Favour of Not Applicable
- Citation Number : TS-760-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Allows ITC to Bullion-Trader against Castor-Oil Seeds supply; One-to-one correlation not mandated u/s 16
- In Favour of Not Applicable
- Citation Number : TS-759-AAAR(GUJ)-2021-GST
High Court
HC: Relief to Colgate; Quashes refund rejection order passed without assigning reasons
- In Favour of Not Applicable
- Citation Number : TS-20-HC(BOM)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Condemns appeal seeking 'another' ruling on activities undertaken as ‘Municipality’; Affirms AAR
- In Favour of Not Applicable
- Citation Number : TS-757-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: ‘Artificial Ceramic Teeth’ fitment as cosmetic-treatment, 'Dental Veneers for smile-designing' not ‘Health-care’ service
- In Favour of Not Applicable
- Citation Number : TS-17-AAR(MAH)-2022-GST
High Court
HC: Quashes provisional attachment of cash credit account by Pr. Commissioner despite settled law
- In Favour of Not Applicable
- Citation Number : TS-15-HC(GUJ)-2022-GST
High Court
HC: Embarks on validity of provisional attachment orders, ITC, return of seized goods
- In Favour of Not Applicable
- Citation Number : TS-14-HC(GUJ)-2022-GST
High Court
HC: Adjudicating order passed after giving written-representation opportunity, but without personal hearing, sustainable
- In Favour of Not Applicable
- Citation Number : TS-756-HC(CAL)-2021-GST
Supreme Court
SC: Deprecates Revenue's attempt to treat E-way Bill expiry as GST-evasion; Enhances cost
- In Favour of Not Applicable
- Citation Number : TS-13-SC-2022-GST
Authority for Advance Ruling
AAR: No GST on recovery from employees towards Notice Pay, Parental Insurance
- In Favour of Not Applicable
- Citation Number : TS-12-AAR(MAH)-2022-GST
High Court
HC: Citing collection of material evidence for prosecution, allows bail-plea with stringent conditions
- In Favour of Not Applicable
- Citation Number : TS-10-HC(ORI)-2022-GST
Authority for Advance Ruling
AAR: ‘Interactive Flat panel’ with Android used in digital class-rooms classifiable under HSN 8471
- In Favour of Not Applicable
- Citation Number : TS-08-AAR(TEL)-2022-GST